321.162  Method of fixing value and weight.
  The value shall be fixed at the next even one hundred dollars above the retail list price F.O.B. the factory, and the weight shall be fixed at the next even one hundred pounds above the manufacturer’s shipping weight or the actual weight of the vehicle fully equipped.
[C24, 27, 31, 35, §4974; C39, §5011.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.162]